HMRC Admin 20 Response

Hi,
Following the end of the tax year, any employers you worked for in that tax year will send us confirmation of your pay and tax with them - we cannot usually reconcile your record and issue any repayments due until they do this.
We usually receive this information from your employers within a few months of the tax year ending.
That said, if you were Self Employed during the 24/25 tax year, you may be due to file a 24/25 tax return.
When you file a tax return, any rebate due is usually available to claim immediately after.
To confirm whether you are due to file a return, and for more advice, contact us by webchat or phone via
Self Assessment: general enquiries
Thank you.

Hi Simon Charters,
A business that is going through the process of registering for VAT can increase their prices to cover for VAT until a VAT number is provided to them.
Please refer to VAT notice 700/1 section 5.1
5. Accounting for VAT 5.1 Keeping records and charging VAT — when to start"
Thank you.

Hi Milltim Rog,
If you are in receipt of a UK private pension / UK state pension and you are resident in Spain, then your private / state pension is taxable in Spain.  
You need to download and complete the DT individual form at Double Taxation: UK - Spain (Form Spain-Individual).  
You fill out the form to declare your private pensions / annuities / state pension and send the signed form to your local Spanish Tax office.  
They will validate the form by giving you a "Residencia Fiscal En Espana Convenio" certificate.  
You send the certificate and the form to HMRC, so that we can advise your pension provder to cease deducting tax.  
If you are in receipt of a UK pension in a tax year that has ended and you were not UK resident in that tax year, then you will need to declare the pension and tax deducted in your self assessment tax return.  
You will also need to include form HS304 (Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304) and a "residencia Fiscal En Espana Convenio" in order to claim a tax repayment.  
Please note that it must be "Residencia Fiscal En Espana Convenio".  "Residencia Fiscal En Espana" is not acceptable as it does not confirm you are tax resident in Spain under the UK/Spain tax treaty.
Thank you.

Hi edward Verrall,
Please have a look at the guidance at CG73960 CG73960 - NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019
regarding the rules change in 2019.  
This guidance will help you determine whether you use the 2015 or 2019 re-basing rules.
Thank you.

Hi Max Muster,
I have attached a link which should help clarify.
Part two of this document stipulates that:
A permanent establishment is where a company has a presence in a country through which trade is carried out.
There are two types of permanent establishment:
a fixed place of business
a dependent agent
A fixed place of business is generally a building or a site which the non-resident’s personnel have at their disposal and use to carry out the non-resident’s business. An office, a factory or a shop, for example, can all be a fixed place of business.
A dependent agent is a person who is not independent of the non-resident company and regularly does business for the company, usually by concluding contracts on its behalf.
Guidance found here: HMRC issue briefing: taxing the profits of companies that are not resident in the UK
Thank you.

Hi Greg Mackay,
First and foremost a UTR for an offshore company cannot be generated over the phone and you must write in with the relevant information including the reason(s) you require a record and UTR to be established.
With regards to payment this goes entirely on the effective date of payment.
Whilst not normally advisable in your circumstances you can make a payment using a dummy reference such as '1111111111' and once the record is established along with confirmation of the UTR you can write or call to confirm this at which point we can allocate the payment to the established record and in turn reserve the effective date of payment which would ensure the avoidance of late payment interest.
Thank you.

Hi,
UK investment bonds are not 'qualifying' policies for UK tax purposes and therefore chargeable event gains can arise.  
As you bought out your brother, you are the sole beneficiary.  
The policy provider will give you a chargeable event certificate.  If the gain on the certificate is over £10,000, you will need to report the gain in a self assessment tax return.  
The gain is declared in box 4, page Ai1 of SA101 (Additional information (2025)) and box 5 shows the number of years the policy has been held since the last gain.  
If you complete an online tax return, on page 2 of 3, select yes to 'Other UK income'.  
If the gain is less, you should send the certificate to HMRC, so that any additional tax can be calculated.
Thank you.

Hi,
The tax year that a gain or loss arises is based on the disposal date.  
This determines the tax year in which the gain or loss should be declared.
Please have a look at help sheet HS284 (HS284 Shares and Capital Gains Tax (2024)) and the guidance on bed and breakfasting rules at
CG13350 (CG13350 - Bed and breakfasting) onwards.
Thank you.

Hi,
If your late mother had a will, in which you and your siblings were named as beneficiaries of the property, it means that each of you inherited 25% on the death of your mother.  
Now that you have disposed of the property, each beneficiary, will need to work out their own capital gains tax liability based on their share of the asset.  
Each individual is entitled to an annual exempt allowance of £3000 when working out the gain.  
There is a calculator at Tax when you sell your home to help calculate how much tax is due, which leads on to creating a capital gains tax account to report and pay any capital gains tax due.
If the beneficiaries are resident in the UK and they have no capital gains tax liability, there is nothing for them to report.  
If a beneficiary is resident outside of the UK, they are required to report their disposal within 60 day of the completion date in all cases.  x
They can download the form at Report your Capital Gains Tax on UK property by post and post it to HMRC.
Thank you.

Hi,
We can only provide general information / guidance in this forum.  
For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or seek professional advice.
Thank you.